CONTENTS 
	 Contents 
	 Page 
	Finding questions 
	 Question index..............................................................................................................................v 
	Helping you with your revision ......................................................................................................viii 
	 Using your BPP Practice and Revision Kit....................................................................................... ix 
	 Passing the FAB/F1 exam...............................................................................................................x 
	 Approach to examining the syllabus.................................................................................................x 
	 The Computer Based Examination..................................................................................................xi 
	 Tackling Multiple Choice Questions................................................................................................xii 
	 Using your BPP products..............................................................................................................xiii 
	Questions and answers 
	 Questions....................................................................................................................................3 
	 Answers..................................................................................................................................113 
	Exam practice 
	 Mock exam 1 (Specimen exam)
	  Questions........................................................................................................................163 
	  Answers..........................................................................................................................179 
	  ACCA examiner’s answers..................................................................................................185 
	 Mock exam 2 
	  Questions........................................................................................................................193 
	  Answers..........................................................................................................................207 
	Review form 
	 iii